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TMI BlogSeizure of goods, documents and thingsX X X X Extracts X X X X X X X X Extracts X X X X ..... possession of the seized goods for any reason, the proper officer may give custody of the seized goods to the owner of the goods or the beneficial owner or any person holding himself out to be the importer, or any other person from whose custody such goods have been seized, on execution of an undertaking by such person that he shall not remove, part with, or otherwise deal with the goods except w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall, as soon as may be after its seizure under sub-section (1), be disposed of by the proper officer in such manner as the Central Government may, from time to time, determine after following the procedure hereinafter specified. (1B) Where any goods, being goods specified under sub-section (1A), have been seized by a proper officer under sub-section (1), he shall prepare an inventory of such go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed under sub-section (1) is gold in any form as notified under sub-section (1A), then, the proper officer shall, instead of making an application under sub-section (1B) to the Magistrate, make such application to the Commissioner (Appeals) having jurisdiction, who shall, as soon as may be, allow the application and thereafter, the proper officer shall dispose of such goods in such manner as the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents or things which, in his opinion, will be useful for, or relevant to, any proceeding under this Act. (4) The person from whose custody any documents are seized under sub-section (3) shall be entitled to make copies thereof or take extracts therefrom in the presence of an officer of customs. 4[(5) Where the proper officer, during any proceedings under the Act, is of the opinion that for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of six months may, on sufficient cause being shown, be extended by the 1[Principal Commissioner of Customs or] Commissioner of Customs for a period not exceeding six months." 3. Substituted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-08-2019 before it was read as "Provided that where it is not practicable to seize any such goods, the proper officer may serve on the owner of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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